RIVE GAUCHE CARMES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RIVE GAUCHE CARMES
Largest movements
- Cash +€34,740
up €34,740 (+173%), from €20,122 to €54,862
mainly Other debts (+€30,742) and Receivables after one year (+€30,500)
- Receivables after one year -€30,500
no longer reported in 2024 (was €30,500)
- Receivables within one year +€24,254
up €24,254 (+103%), from €23,474 to €47,728
of which Other amounts receivable: +€32,596
- Tangible fixed assets +€6,234
up €6,234 (+3.0%), from €211,218 to €217,452
of which Other tangible fixed assets: +€18,110
- Deferred charges and accrued income -€3,658
down €3,658 (-65.3%), from €5,606 to €1,948
- Other debts +€30,742
up €30,742 (+3,513%), from €875 to €31,617
- Debts after one year +€30,037
up €30,037 (+605%), from €4,963 to €35,000
- Tax, wage and social debts -€12,843
down €12,843 (-7.4%), from €174,636 to €161,793
of which Remuneration and social security: -€22,388
- Current portion of long-term debt -€10,254
down €10,254 (-63.2%), from €16,217 to €5,963
- Accrued charges and deferred income -€7,611
down €7,611 (-96.2%), from €7,910 to €299
- Gross operating margin +€83,255
up €83,255 (+25.8%), from €322,081 to €405,336
- Staff costs +€14,321
up €14,321 (+4.7%), from €306,122 to €320,443
- Financial income +€8,204
up €8,204 (+1,063%), from €772 to €8,976
- Other operating charges -€8,030
down €8,030 (-66.3%), from €12,104 to €4,074
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €301,836 | €332,464 | +€30,628 | +10.1% |
| Fixed assets | 21/28 | €211,218 | €217,452 | +€6,234 | +3.0% |
| Tangible fixed assets | 22/27 | €211,218 | €217,452 | +€6,234 | +3.0% |
| Land and buildings | 22 | €171,587 | €164,942 | -€6,645 | -3.9% |
| Plant, machinery and equipment | 23 | €14,613 | €10,822 | -€3,791 | -25.9% |
| Furniture and vehicles | 24 | €14,553 | €13,113 | -€1,440 | -9.9% |
| Other tangible fixed assets | 26 | €10,465 | €28,575 | +€18,110 | +173% |
| Current assets | 29/58 | €90,618 | €115,012 | +€24,394 | +26.9% |
| Amounts receivable after more than one year | 29 | €30,500 | - | -€30,500 | |
| Other amounts receivable | 291 | €30,500 | - | -€30,500 | |
| Stocks and contracts in progress | 3 | €10,916 | €10,474 | -€442 | -4.0% |
| Stocks | 30/36 | €10,916 | €10,474 | -€442 | -4.0% |
| Amounts receivable within one year | 40/41 | €23,474 | €47,728 | +€24,254 | +103% |
| Trade receivables | 40 | €10,294 | €1,952 | -€8,342 | -81.0% |
| Other amounts receivable | 41 | €13,180 | €45,776 | +€32,596 | +247% |
| Cash at bank and in hand | 54/58 | €20,122 | €54,862 | +€34,740 | +173% |
| Deferred charges and accrued income | 490/1 | €5,606 | €1,948 | -€3,658 | -65.3% |
| Total equity and liabilities | 10/49 | €301,836 | €332,464 | +€30,628 | +10.1% |
| Equity | 10/15 | €14,870 | €10,157 | -€4,713 | -31.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,130 | -€8,843 | -€4,713 | -114% |
| Amounts payable | 17/49 | €286,966 | €322,307 | +€35,341 | +12.3% |
| Amounts payable after more than one year | 17 | €4,963 | €35,000 | +€30,037 | +605% |
| Financial debts | 170/4 | €4,963 | €35,000 | +€30,037 | +605% |
| Amounts payable within one year | 42/48 | €274,093 | €287,008 | +€12,915 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €16,217 | €5,963 | -€10,254 | -63.2% |
| Financial debts | 43 | €18,602 | €19,694 | +€1,092 | +5.9% |
| Credit institutions | 430/8 | €18,602 | €19,694 | +€1,092 | +5.9% |
| Trade debts | 44 | €63,763 | €67,941 | +€4,178 | +6.6% |
| Suppliers | 440/4 | €63,763 | €67,941 | +€4,178 | +6.6% |
| Taxes, remuneration and social security | 45 | €174,636 | €161,793 | -€12,843 | -7.4% |
| Taxes | 450/3 | €94,889 | €104,434 | +€9,545 | +10.1% |
| Remuneration and social security | 454/9 | €79,747 | €57,359 | -€22,388 | -28.1% |
| Other amounts payable | 47/48 | €875 | €31,617 | +€30,742 | +3,513% |
| Accrued charges and deferred income | 492/3 | €7,910 | €299 | -€7,611 | -96.2% |
| Remuneration, social security and pensions | 62 | €306,122 | €320,443 | +€14,321 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,603 | €26,081 | -€3,522 | -11.9% |
| Other operating charges | 640/8 | €12,104 | €4,074 | -€8,030 | -66.3% |
| Non-recurring operating charges | 66A | - | €60,405 | +€60,405 | |
| Gross operating margin | 9900 | €322,081 | €405,336 | +€83,255 | +25.8% |
| Operating profit (loss) | 9901 | -€25,748 | -€5,667 | +€20,081 | +78.0% |
| Financial income | 75/76B | €772 | €8,976 | +€8,204 | +1,063% |
| Recurring financial income | 75 | €772 | €8,976 | +€8,204 | +1,063% |
| Financial charges | 65/66B | €6,768 | €8,022 | +€1,254 | +18.5% |
| Recurring financial charges | 65 | €6,768 | €8,022 | +€1,254 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | -€31,744 | -€4,713 | +€27,031 | +85.2% |
| Income taxes | 67/77 | €539 | - | -€539 | |
| Profit (loss) for the period | 9904 | -€32,283 | -€4,713 | +€27,570 | +85.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,283 | -€4,713 | +€27,570 | +85.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.